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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

Segments revenues and operating results:

 SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

		For the six months ended June 30, 2025
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			883				4,115				16				5,014
Traffic-acquisition and related costs			184				4,019				-				4,203
Research and development expenses			36				236				-				272
Sales and marketing expenses			50				356				-				406
General and administrative expenses			145				74				610				829
Depreciation and amortization			-				-				1,500				1,500
Goodwill impairment			-				-				3,150				3,150
Other expenses, net			-				-				544				544
Segment operating income (loss)			468				(570	)			(5,788	)			(5,890	)
Financial income (expenses), net			(40	)			3				(10,488	)(*)			(10,525	)
Segment income (loss), before income taxes			428				(567	)			(16,276	)			(16,415	)

		For the six months ended June 30, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			3,587				13,748				-				17,335
Traffic-acquisition and related costs			1,615				12,454				-				14,069
Research and development expenses			677				581				4				1,262
Sales and marketing expenses			243				867				-				1,110
General and administrative expenses			339				282				682				1,303
Depreciation and amortization			-				-				1,555				1,555
Goodwill Impairment			-				-				4,739				4,739
Other expenses (income), net			(5	)			(237	)			29				(213	)
Segment operating income (loss)			718				(199	)			(7,009	)			(6,490	)
Financial expenses, net			(10	)			(74	)			(2,823	)(**)			(2,907	)
Segment income (loss), before income taxes			708				(273	)			(9,832	)			(9,397	)

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

U.S. dollars in thousands (except share data)

NOTE 12: SEGMENT REPORTING (Cont.)

Segments revenues and operating results (Cont.):

		For the three months ended June 30, 2025
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			354				1,911				16				2,281
Traffic-acquisition and related costs			50				1,830				-				1,880
Research and development expenses			20				105				-				125
Sales and marketing expenses			30				160				-				190
General and administrative expenses			70				18				488				576
Depreciation and amortization			-				-				781				781
Goodwill Impairment			-				-				3,150				3,150
Other expenses, net			-				-				500				500
Segment operating income (loss)			184				(202	)			(4,903	)			(4,921	)
Financial income (expenses), net			(35	)			39				(7,626	)(*)			(7,622	)
Segment income (loss), before income taxes			149				(163	)			(12,529	)			(12,543	)

		For the three months ended June 30, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			1,115				6,218				-				7,333
Traffic-acquisition and related costs			357				5,497				-				5,854
Research and development expenses			260				272				-				532
Sales and marketing expenses			90				362				-				452
General and administrative expenses			157				138				352				647
Depreciation and amortization			-				-				821				821
Goodwill Impairment			-				-				4,739				4,739
Other expenses (income), net			(5	)			(237	)			9				(233	)
Segment operating income (loss)			256				186				(5,921	)			(5,479	)
Financial expenses, net			(11	)			(60	)			(2,673	)(**)			(2,744	)
Segment income (loss), before income taxes			245				126				(8,594	)			(8,223	)

	(*)	Mainly consist of financial expenses arising from changes in the fair value of financial assets measured at fair value through profit or loss (see note 8).
	(**)	Mainly consist of financial expenses from substantial debt terms modification loss and interest expenses on bank loans in connection with the Financing Agreement (see note 7.A, 7.B and 7.D).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

 SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		For the six months ended June 30, 2025				For the three months ended June 30, 2025
Depreciation and amortization expenses not attributable to segments (***)			(1,500	)			(781	)
Revenues, research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses, net not attributable to the segments (****)			(1,138	)			(972	)
Goodwill Impairment			(3,150	)			(3,150	)
			(5,788	)			(4,903	)

		For the six months ended June 30, 2024				For the three months ended June 30, 2024
Depreciation and amortization expenses not attributable to segments (***)			(1,555	)			(821	)
Research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses, net not attributable to the segments (****)			(715	)			(361	)
Goodwill Impairment			(4,739	)			(4,739	)
			(7,009	)			(5,921	)

	(*)	Mainly consist of financial expenses arising from changes in the fair value of financial assets measured at fair value through profit or loss (see note 8).
	(**)	Mainly consist of financial expenses from substantial debt terms modification loss and interest expenses on bank loans in connection with the Financing Agreement (see note 7.A, 7.B and 7.D).

	(***)	Mainly consist of technology and customer relations amortization costs from business combinations.
	(****)	Mainly consist of general and administrative expenses such as salary and related expenses and professional consulting expenses.

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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